Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)

Schedule 3   Depreciation of plant previously owned by an exempt entity

Part 3   Income Tax Assessment Act 1936

27   Paragraph 160ZA(5)(c)

After "subsection (5A)", insert "or an amount or amounts included because of subsection 42-190(2) of theIncome Tax Assessment Act 1997as affected as mentioned in subsection 42-190(4) or (5) of that Act".